Amends Section II.D. of PTE 2001-32
to read: “The Trustee is not an affiliate of any
other member of the Restricted Group, other than,
effective on or after October 1, 2006, the Central
Servicing Agent.” The amendment is effective as of
October 1, 2006.

Harris Nesbitt Corporation (Harris
Nesbitt) and Its Affiliates (the Affiliates)

Permits, effective October 15, 2004
(1) the direct or indirect sale, exchange or transfer
of securities in the initial issuance of securities
between the sponsor or underwriter and an employee
benefit plan when the sponsor, servicer, trustee or
insurer of an issuer, the underwriter of the
securities representing an interest in the issuer, or
an obligor is a party in interest with respect to such
plan; (2) the direct or indirect acquisition or
disposition of securities by a plan in the secondary
market for such securities; and (3) the continued
holding of securities acquired by a plan. Also
permits, effective October 15, 2004, (1) the direct or
indirect sale, exchange or transfer of securities in
the initial issuance of securities between the sponsor
or underwriter and a plan when the person who has
discretionary authority or renders investment advice
with respect to the investment of plan assets in the
securities is (a) an obligor with respect to 5 percent
or less of the fair market value of obligations or
receivables contained in the issuer, or (b) an
affiliate of a person described in (a). Further,
permits, effective October 14, 2004, transactions in
connection with the servicing, management and
operation of an issuer, including the use of any
eligible swap transaction; or the defeasance of a
mortgage obligation held as an asset of the issuer
through the substitution of a new mortgage obligation
in a commercial mortgage-backed designated
transaction. Finally, permits, effective October 14,
2004, any transactions to which those restrictions or
taxes would otherwise apply merely because a person is
deemed to be a party in interest or disqualified
person (including a fiduciary), with respect to a plan
(or by virtue of having a relationship to such service
provider described in section 3(14)(F), (G), (H) or
(I) of ERISA or section 4975(e)(2)(F), (G), (H) or (I)
of the Code, solely because of the plan’s ownership
of securities.

The Young Men’s Christian
Association Retirement Fund-Retirement Plan (the Plan)

Permits, effective July 1, 2006,
(1) any arrangement, agreement or understanding
between the Plan and any participating employer whose
employees are covered by the Plan, whereby the time is
extended for the making of a contribution by such a
participating employer to such Plan; and (2) a
determination by the Plan to consider a contribution
due to the Plan from any participating employer any of
whose employees are covered by the Plan as
uncollectible and to terminate effectors to collect
such contribution.

Permits the extension of credit to
the Applicant by certain individual retirement accounts (the IRAs) whose assets are held in
custodian accounts by the Applicant, a party in
interest and a disqualified person with respect to the
IRAs, in connection with the Applicant's use of
uninvested IRA cash balances in such accounts.

Permits, effective July 6, 2006,
(1) the acquisition by the VEBA for Retirees of Kaiser
Aluminum and by the Kaiser Aluminum Salaried Retirees
VEBA (together, the VEBAs) of certain publicly traded
common stock issued by Kaiser (the Stock or the
Shares), through an in-kind contribution to the VEBAs
by Kaiser of such Stock, for the purpose of prefunding
VEBA welfare benefits; (2) the holding by the VEBAs of
such Stock acquired pursuant to the contribution; and
(3) the management of the Shares, including their
voting and disposition, by an independent fiduciary
designated to represent the interests of each VEBA
with respect to the transactions.

Permits (1) the in-kind
contribution and transfer to the Plan by Zieger Health
Care Corporation (ZHCC), acting through its
wholly-owned subsidiary, Botsford General Hospital
(the Hospital), both of which are parties in interest
with respect to the Plan, of the Hospital’s right,
title and interest in five (5) limited liability
corporations (collectively, the LLCs or individually
an LLC) where the sole asset of each such LLC is one
of five (5) parcels of improved real property situated
in southern Michigan (individually, an Underlying
Property, collectively, the Properties); (2) the
holding by the Plan of ownership interests in the LLCs
that own the Properties; (3) the leaseback by the Plan
to the Hospital of the Underlying Property held by
each of the LLCs (individually, the Leases or
collectively, the Leases); (4) the sale of an
Underlying Property (or ownership interest in an LLC,
as the case may be) by the Plan to ZHCC or its
affiliates, pursuant to a right of first offer (the
RFO), as described in each Lease, at any time during
the term of such Lease; and (5) any payment or
payments to the Plan by the Hospital, pursuant to
contingent rent payments, as described in each Lease,
during the term of such Lease.

Permits (1) effective November 26,
2003 until February 28, 2005, the leasing of certain
improved real property (the Property) by the Plans
directly and then through One MH Plaza Realty LLC (the
Plans’ LLC), a special purpose entity designed to
hold the Plans’ interests in the Property, to
Fortunoff Fine Jewelry and Silverware, Inc. (FFJS)
under the provisions of a written lease (the Interim
Lease); and (2) effective March 1, 2005 through August
31, 2006, the 18 month extension of the Interim Lease
between the Plans through the Plans’ LLC and FFJS
and its successors in interest, Fortunoff Fine Jewelry
and Silverware, LLC and M. Fortunoff of Westbury, LLC.

Permits (1) the extension of credit
(Market Rate Advance or Advances) by MassMutual to a
participant-directed individual account plan (the
Plan); and (2) the Plan’s repayment of a Market Rate
Advance or Advances, plus accrued interest. Also
permits (1) the interest-free extension of credit
(Interest-Free Advance) to a Plan by its respective
sponsor; and (2) the repayment, by the Plan to the
Plan sponsor, of any Interest-Free Advance.

Permits the proposed loan to the
Plan, to finance a training facility constructed by
the Plan, in the amount of $750,000, by the Local No.
367 of the United Association of Journeymen and
Apprentices of the Plumbing and Pipefitting Industry
of the United States and Canada, a party in interest
with respect to the Plan.

PTE 95-31 permits the provision of
certain services and the receipt of compensation for
such services by Pentegra Services, Inc. (Pentegra), a
wholly owned, for-profit subsidiary corporation of the
Fund, to employers (the Employers) that participate in
the Fund and the Thrift Plan, and employee benefit
plans (the Plans), sponsored by such Employers. This
exemption expands the scope of PTE 95-31 by permitting
the provision of certain trust services and the
receipt of compensation for such services by Trustco
(a wholly-owned, for-profit subsidiary corporation of
the Fund that will provide directed, non-discretionary
trust services) to the Plans, the Thrift Plan, and
individual retirement accounts established by certain
employees, officers, directors and/or shareholders of
the Employers. In addition, the exemption permits the
provision of certain services by Pentegra to the
Thrift Plan and the IRAs; and the receipt of
compensation by Pentegra in connection therewith.

Permits, effective July 1, 2005,
the purchase by Plan participants and beneficiaries of
prescription drugs from pharmacies established and
maintained by contributing employers to the Plan, or
their affiliates, which are parties in interest with
respect to the Plan.

Permits the direct or indirect
purchase, from Southwest Gas, of the common stock of
Southwest Gas by an individual retirement account
(IRA) that is (1) established for the benefit of a
non-employee of Southwest Gas, (2) operated pursuant
to the terms of the Southwest Gas Dividend
Reinvestment and Stock Purchase Plan, and (3)
maintained in part through administrative services
provided by Southwest Gas, a disqualified person with
respect to the IRA.

Permits, effective February 17,
2006, (1) the acquisition of certain stock rights
(Stock Rights) by the Plan in connection with a
Stock Rights offering by Revlon, Inc. (Revlon), a
holding company that wholly owns Revlon Consumer
Products Corporation, a party in interest with respect
to the Plan; (2) the holding of the Stock Rights by
the Plan during the subscription period of the Stock
Rights offering; and (3) the disposition or exercise
of the Stock Rights by the Plan.

Permits the proposed sale of shares
of stock in Diente Y Clavo, S.A. from the
individually directed account in the
Plan of Frank D. May, D.M.D. to Frank D. May, D.M.D.,
a party in interest with respect to the Account.